LENTER: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LENTER
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€10,326
up €10,326 (+53.0%), from -€19,479 to -€9,153
- Reserves -€8,000
down €8,000 (-81.1%), from €9,860 to €1,860
of which Distributable reserves: -€8,000
- Trade debts -€4,060
down €4,060 (-1.6%), from €259,427 to €255,367
- Gross operating margin +€1,880
up €1,880, from -€1,324 to €556
- Write-downs +€1,502
new in 2024: €1,502
- Financial income -€249
down €249 (-7.0%), from €3,568 to €3,319
- Financial charges +€47
up €47, from €0 to €47
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €294,088 | €292,354 | -€1,734 | -0.6% |
| Fixed assets | 21/28 | €236,125 | €236,125 | = | 0.0% |
| Tangible fixed assets | 22/27 | €236,125 | €236,125 | = | 0.0% |
| Assets under construction and advance payments | 27 | €236,125 | €236,125 | = | 0.0% |
| Current assets | 29/58 | €57,962 | €56,229 | -€1,734 | -3.0% |
| Amounts receivable within one year | 40/41 | €57,459 | €56,137 | -€1,321 | -2.3% |
| Trade receivables | 40 | €2,665 | €0 | -€2,665 | -100.0% |
| Other amounts receivable | 41 | €54,794 | €56,137 | +€1,344 | +2.5% |
| Cash at bank and in hand | 54/58 | €504 | €91 | -€412 | -81.8% |
| Total equity and liabilities | 10/49 | €294,088 | €292,354 | -€1,734 | -0.6% |
| Equity | 10/15 | €8,981 | €11,307 | +€2,326 | +25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,860 | €1,860 | -€8,000 | -81.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €0 | -€8,000 | -100.0% |
| Profit (loss) carried forward | 14 | -€19,479 | -€9,153 | +€10,326 | +53.0% |
| Amounts payable | 17/49 | €285,107 | €281,047 | -€4,060 | -1.4% |
| Amounts payable within one year | 42/48 | €259,427 | €255,367 | -€4,060 | -1.6% |
| Trade debts | 44 | €259,427 | €255,367 | -€4,060 | -1.6% |
| Suppliers | 440/4 | €259,427 | €255,367 | -€4,060 | -1.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €25,679 | €25,679 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,502 | +€1,502 | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | -€1,324 | €556 | +€1,880 | |
| Operating profit (loss) | 9901 | -€1,324 | -€946 | +€377 | +28.5% |
| Financial income | 75/76B | €3,568 | €3,319 | -€249 | -7.0% |
| Recurring financial income | 75 | €3,568 | €3,319 | -€249 | -7.0% |
| Financial charges | 65/66B | €0 | €47 | +€47 | |
| Recurring financial charges | 65 | €0 | €47 | +€47 | |
| Profit (loss) for the period before taxes | 9903 | €2,245 | €2,326 | +€82 | +3.6% |
| Profit (loss) for the period | 9904 | €2,245 | €2,326 | +€82 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,245 | €2,326 | +€82 | +3.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.